This communiqué, issued under Articles 278 and 278/A of the Tax Procedure Law No. 213, defines the procedures and principles for valuing and declaring goods that must be destroyed due to spoilage, expiration, or deterioration. It allows certain goods with short shelf lives—such as meat and dairy products, medicines, eggs, and bakery items—to be recorded with a fair market value of zero without the need for valuation by the Price Determination Commission. This simplified valuation is available only to income or corporate taxpayers who keep books on the balance sheet basis and meet specific financial thresholds.

Eligible taxpayers must apply to the Revenue Administration using a designated application form, submitting supporting documents, product categories, and historical data on sales and returns. Following an evaluation by the Tax Audit Board, maximum destruction rates are determined per product through mutual agreement with the taxpayer. These rates are valid for five years. If exceeded, traditional valuation methods apply. Destruction operations must be documented through formal records, signed by authorized parties, and supported with invoice summaries. Annual monitoring reports must be submitted. Providing misleading information or failing to comply with documentation and reporting obligations may result in cancellation of approved rates and administrative penalties. The communiqué aims to streamline administrative processes while improving traceability and oversight in product destruction practices.

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